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    <title>1989 (4) TMI 13 - DELHI High Court</title>
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    <description>The High Court upheld the decisions of lower authorities regarding the disallowance of commission paid by the assessee and the change in the method of valuation of closing stock. The court found the Tribunal&#039;s findings on both issues to be factual and dismissed the application, stating there was no question of law to refer.</description>
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